https://www.taxtmi.com/caselaws?id=784601 A notice under section 143(2) issued by an officer lacking territorial jurisdiction over the assessee was treated as a fatal defect because assessment jurisdiction must rest with the competent assessing officer. The fact that the assessment was completed by the jurisdictional officer did not cure the invalid initiation, and section 292BB was held inapplicable since the dispute concerned issuance of notice by a non-jurisdictional authority, not mere service. Participation in the proceedings could not confer jurisdiction where none existed, and the assessment was quashed for want of jurisdiction. en-us Tue, 23 Dec 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784601 A notice under section 143(2) issued by an officer lacking territorial jurisdiction over the assessee was treated as a fatal defect because assessment jurisdiction must rest with the competent assessing officer. The fact that the assessment was completed by the jurisdictional officer did not cure the invalid initiation, and section 292BB was held inapplicable since the dispute concerned issuance of notice by a non-jurisdictional authority, not mere service. Participation in the proceedings could not confer jurisdiction where none existed, and the assessment was quashed for want of jurisdiction. Case-Laws Income Tax Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784601